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Accounting Information System and Organizational Change: An Analysis in “First Mover” Public Universities

In: Reshaping Accounting and Management Control Systems

Author

Listed:
  • Elisa Bonollo

    (University of Genoa)

  • Simone Lazzini

    (University of Pisa)

  • Mara Merli

    (University of Genoa)

Abstract

This chapter aims to investigate the role of accounting information system in supporting the adoption of accrual accounting in public universities and its main effects on the organization. The study is focused on Italian public universities, with a specific reference to the accounting management of research projects. The treatment of the research projects is particularly interesting because of their relevance in the university budget and their effects on the whole organization (e.g. on the delegation system). Therefore, the configuration of the new accounting information system of universities is not a mere technical problem but involves organizational changes. The research is based on a comparative case study of two Italian public universities (Universities of Genoa and Pisa) relating to the role of the accounting information system in supporting the research project accounting and in affecting their organization (in terms of competences and responsibilities).

Suggested Citation

  • Elisa Bonollo & Simone Lazzini & Mara Merli, 2017. "Accounting Information System and Organizational Change: An Analysis in “First Mover” Public Universities," Lecture Notes in Information Systems and Organization, in: Katia Corsi & Nicola Giuseppe Castellano & Rita Lamboglia & Daniela Mancini (ed.), Reshaping Accounting and Management Control Systems, pages 183-201, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-49538-5_12
    DOI: 10.1007/978-3-319-49538-5_12
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